CLA-2-38:OT:RR:NC:N2:237
Mr. Laurence J. Lasoff
Mr. John M. Herrmann
Kelley Drye & Warren LLP
Washington Harbour, Suite 400
3050 K Street, NW
Washington, D.C. 20007-5108
RE: The tariff classification of certain carbon and graphite electrodes from Japan.
Dear Mr. Lasoff and Mr. Herrmann:
In your letter dated November 8, 2012, on behalf of Showa Denko Carbon Sales Inc., you requested a tariff classification ruling. You provided additional information on the extent to which certain green, baked, re-baked and semi-finished electrodes have been processed.
(1) Green Electrodes: Green electrodes are made from either pitch needle coke (coke derived from coal) or petroleum needle coke (coke derived from heavy oils), a by product of petroleum refining. The coke is blended in a formulation of approximately 80% coke, 18.5% liquid coal tar binder pitch (that has been heated to 180 C to liquefy it), and approximately 1.5% powdered iron oxide. After blending, the mix is extruded in cylindrical form and allowed to cool and harden into green electrodes. These green electrodes, depending on diameter and length, weigh anywhere from approximately 1,868 to 6,868 pounds.
The applicable subheading for the green carbon electrodes will be 3801.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures: Other. The rate of duty will be 4.9% ad valorem.
(2) Baked and Re-baked Electrodes: Baked electrodes are green electrodes that have been baked in a gas-fired kiln to over 800 C. This heating process causes the lighter compounds in the binder pitch to volatize and evolve from the electrode. After the baking process has been completed, the electrode is more than 99% amorphous carbon. Re-baked electrodes are baked electrodes that have been processed with special impregnation pitch to increase their density and strength. After the pitch is pressurized into the pores of the electrode, the electrode is subjected to a second baking process in a gas-fired kiln at over 800 C, such that the resulting re-baked electrode consists of more than 99% amorphous carbon.
The applicable subheading for the baked carbon electrodes and re-baked carbon electrodes will be 3801.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures: Other. The rate of duty will be 4.9% ad valorem.
(3) Semi-Finished Electrodes: Semi-finished electrodes are baked electrodes that have been impregnated with additional special pitch to increase mechanical strength and re-baked in order to fully graphitize the electrode. The electrodes are heated to roughly 3,000 C, such that the electrodes’ properties are changed from amorphous carbon to graphite. The artificial graphite electrode possesses the properties that make it suitable for use in electric arc furnaces to manufacture steel. Prior to exportation to the United States, the graphitized electrodes are turned on a lathe to attain very close to final tolerances, and the ends of the electrodes are faced. Because the graphite is susceptible to damage during international shipment, some excess stock is retained prior to exportation. Subsequent to the semi-finished electrodes’ entry into the United States, final machining is performed to remove the excess stock and the connecting pins are installed.
The applicable subheading for the semi-finished graphite electrodes, if not exceeding 425 mm in diameter will be 8545.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes: Electrodes: Of a kind used for furnaces: Graphite: Not exceeding 425 mm in diameter. The rate of duty will be Free.
The applicable subheading for the semi-finished graphite electrodes, if exceeding 425 mm in diameter, will be 8545.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes: Electrodes: Of a kind used for furnaces: Graphite: Exceeding 425 mm in diameter. The rate of duty will be Free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division